The Dutch Ministry of Finance has announced a decision to temporarily reduce the VAT rate on protective masks to 0%, from the normal rate of 21%. The zero-rating applies from 25 May 2020 to 1 September 2020 and is being introduced primarily because masks will become mandatory on public transportation in the Netherlands from 1 June 2020. The announcement also notes that because masks are zero-rated, and not exempt, sellers retain the right to deduct input VAT.